Gopuram Enterprises Private Limited Vs ACIT (ITAT Chennai)
Summary: The Income Tax Appellate Tribunal, Chennai Bench, allowed all six appeals filed by M/s. Gopuram Enterprises Private Limited, formerly known as SAVORIT LIMITED, concerning levy of late fee under Section 234E of the Income-tax Act, 1961 on belated quarterly TDS returns for Assessment Years 2013-14 to 2014-15. The appeals, ITA Nos. 1002 to 1007/Chny/2024, were directed against separate orders dated 31.10.2019 passed by the Commissioner of Income Tax (Appeals)-17, Chennai. The appeals were heard on 24.06.2024 and the order was pronounced on 26.06.2024.
The assessee had filed quarterly TDS returns in Form 26Q beyond the prescribed due dates. The CPC (TDS), Ghaziabad processed the returns under Section 200A and levied late fee under Section 234E for delayed filing. The assessee challenged the levy before the first appellate authority.
Before the Tribunal, the assessee contended, inter alia, that the Commissioner (Appeals) had gone beyond the prayer for condonation of delay and had upheld the applicability of Section 234E before 01.06.2015. The assessee submitted that Section 200A was amended with effect from 01.06.2015 to specifically provide for computation of fee under Section 234E while processing TDS statements. According to the assessee, there was no enabling provision under Section 200A before that date for levying such fee while processing the statements. The grounds also referred to decisions including Commissioner of Customs (Import), Mumbai Vs. M/s. Dilip Kumar and Company and Ors., Vedabai @ Vaijayanatabai Baburao Patil Vs. Shantaram Baburao Patil and Others, and other decisions.
